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A query is made as to whether a deed of notoriety for the registration of real estate is exempt from ITPAJD if the tax for the contribution of said asset to a community of property has already been settled. The DGT responds that the deed shall be subject to tax if it is not proven that the tax for the transfer whose title is replaced by it has been satisfied.
Question posed: Whether, having submitted the Transfer Tax and Documented Legal Acts Tax for settlement due to the contribution of the real estate to the community of property, the deed of notoriety is classified as a transfer subject to tax for the purposes of the tax, or whether it would be non-liable or exempt pursuant to Article 7.2.C) of Royal Legislative Decree 1/1993 approving the consolidated text of the Law on Transfer Tax and Documented Legal Acts.
The deed of notoriety shall not be taxed as an onerous transfer of assets if it is proven that the tax has been satisfied or that an exemption or non-liability applies to the transfer of the assets whose title is replaced by said proceeding. In this case, the contribution to the community of property by means of a public deed is a valid and sufficient title, therefore the settlement of said contribution is independent of that which corresponds to the deed of notoriety. If the taxation for the acquisition intended to be registered is not proven, the deed of notoriety must be taxed.
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